- 9 -
|
632, Page 9
compressors, airport ground, non-coin operated amusement produce duplicate originals of text documents in such a way that
rides and devices, auto repair & maintenance, beauty and barber the use of carbon paper or other duplicating processes can be
shop, boiler, furnace, bottling & canning, crane and hoist, car avoided. Printing presses are not copiers and must be reported
wash, chemical processing, construction, unlicensed vehicular, in Section B of this form even if the operation of the printing press
conveyor, non-coin operated dry cleaning and laundry, air makeup is regulated or controlled digitally, is controlled by a computer,
and exhaust systems, manufacturing and fabricating, food or is automated. A printing press is a device designed primarily
processing, gym & exercise, heat treating, landscaping, sawmill, to produce commercial runs of printed material, such as books,
incinerators, maintenance and janitorial, nonelectronic medical pamphlets, forms, magazines, newspapers, or advertising
and dental and laboratory and veterinary equipment, mining and circulars, for commercial sale, regardless of the technology
quarrying, mortuary & cemetery, painting, hydrocarbon refining employed in such production and regardless of the type of paper
and production and distribution, plastics, pottery & ceramics, which is used. The definition of a printing press specifically
printing and newspaper, rubber manufacturing, scales, ski lifts, includes any machine that employs an offset or other non-impact
smelting, stone & clay processing, supermarket, textile, tanning, printing process, if the machine otherwise meets the definition of
vehicle mounted, waste containers, wire product manufacturing, a printing press. Cellular site equipment, specifically including
woodworking, automated tellers (ATM), computer controlled communication towers and land improvements must be reported
lighting, CNC controlled manufacturing, theater equipment, on Form 4452, rather than in this Section. If you are not required
restaurant food preparation and dispensing and storing and to report communication tower and land improvement costs
serving equipment, soft drink fountains, coin counters, beverage on Form 4452, you must report such costs in Section N of this
container return machines, storage tanks, hand tools of form. See the instructions for Form 4452. Other assets may be
mechanics and trades, nonregistered motor vehicles, freestanding included at a later time.
and other safes not assessed as real property, oil and gas field Completion of Section E, Page 2: The assets to be reported
equipment and gathering lines prior to commingling product in this Section include consumer coin-operated equipment such
with other wells (other lines are reported in Section J, Form as bill & change machines, juke boxes, pin ball machines, coin-
3589), portable toilets, metal shipping pallets and containers, operated pool tables and other non-video arcade games, snack
portable saw mills, LP tanks under 2,000 gallons, fuel dispensing & beverage machines, other vending machines, news boxes,
control consoles, computer-controlled printing presses, stereo laundry equipment, coin operated telephones and slot machines.
lithography apparatus, forklift trucks, non-coin operated gaming Other assets may be included at a later time.
apparatus and computerized and mechanical handling equipment,
commercial mail sorting operation equipment, pill counters, pram Completion of Section F, Page 2: The assets to be reported in
this Section include assessable software, personal and midrange
robotics. Other assets may be included at a later time.
and mainframe computer and peripheral equipment, including
Completion of Section C, Page 2: Report the acquisition cost servers, data storage devices, CPUs, input devices such as
new and the year of acquisition of rental videotapes, rental video scanners and keyboards, output devices such as printers and
games, rental DVD’s and rental laser disks owned by you at this plotters, monitors, networking equipment, computerized point
location. Other assets may be included at a later time. of sale terminals, global positioning system equipment, lottery
Completion of Section D, Page 2: The assets to be reported ticket terminals, gambling tote equipment, pager instruments,
in this Section include office machines, non-computerized cash cable television converters and receivers for home satellite dish
registers, faxes, mailing and binding equipment, photography television systems.
and developing equipment, shredders, projectors, telephone A programmable logic control device for a machine should be
and switchboard systems (even if computerized), audio and reported in Section B with the machine it serves. Office machines
video equipment [used for receiving, transmitting, recording,
which are capable of being integrated into a local area or wide
producing and broadcasting], amplifiers, CD, cassette and disc area computer network and office machines that are single
players, speakers, cable television local origination equipment, function, or multifunction, and which are capable of being used
electronic scales, surveillance equipment, electronic diagnostic as a computer peripheral, including copiers that can be used as
and testing equipment (for automotive shops, medical offices, a computer peripheral, are reported in this Section. Other assets
hospitals and dental offices), ophthalmology testing equipment, may be included at a later time.
satellite dishes, video-screen arcade games, electronic testing
equipment, electronic laboratory equipment, cellular telephones, Cost Grand Total, Page 2: After you have completed Sections A
medical laser equipment, reverse osmosis and hemodialysis through F, add together the totals of cells A1 through F1 to arrive
systems, movable dynamometer, spectrum analyzer, security at a Cost Grand Total. Insert the Cost Grand Total in the box
systems, 2-way and mobile land radio equipment, pay-per-view indicated at the bottom of page 2 and carry to page 1, line 10a.
systems, wooden and plastic pallets and shipping containers, Section G , Page 3: Report all nonexempt tangible personal
rental musical instruments and distributive control systems (see property owned by you at this location that is not entitled to
STC Bulletin 3 of 2000). Office machines whichare not capable depreciation/cost recovery under the United States Internal
of being integrated into a local area or wide area computer Revenue Codeorthat the assessor has told you to report in this
network, office machines that are only capable of being used as Section or that otherwise presents special valuation problems. An
a facsimile transmitting/receiving machine and/or as a copier, example of property not entitled to depreciation/cost recovery is
and office machines that are multifunctional but are not capable fine art. Examples of properties that represent special valuation
of being used as a computer peripheral, are reported in this problems are: locally-assessed copper and fiber optic cable not
Section. A copier is a freestanding or desktop piece of office reportable in Section M, frequently supplemented professional
equipment, which is most commonly used in an office setting, books, feature motion picture films, audio and video productions
and which is primarily designed to print, or to make copies of not sold to the public at large, musical instruments used for
short-run text material produced in that office. Copiers generally professional performance, LP tanks of 2,000 gallons or more that
use commercially available 81/2” by 11” bond or copy paper and have not been assessed as real property, nuclear fuel and toll
|